PSLmodels / Business-Taxation

USA Corporate and Pass-Through Business Tax Model
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CFC start year of 2014 #102

Closed codykallen closed 5 years ago

codykallen commented 5 years ago

This changes the start year for the CFC data to 2014 instead of 2013. The 2013 approach had been preliminary and for convenience, but not necessary (retrospectively). The new approach is consistent with that in the rest of the model. This does not affect results.